Child Study Center

Nonprofit profile at a glance

EIN
751099536
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Fort Worth, TX, USA
Phone
8173368611
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Official website

Reported finances

Revenue
$6,887,694
Expenses
$9,802,134
Assets
$13,952,031
Liabilities
$14,930,715

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JACK SOSEBEE (SENIOR VICE PRESIDENT)
  • NANCY C CYCHOL (PRESIDENT/CHIEF HOSPITAL SERVICES)
  • RICK W MERRILL (CEO)

Highest reported compensation

  • RICK W MERRILL (CEO): $3,598,135 total reported compensation
  • STEPHEN W KIMMEL (EVP, SYSTEM FINANCE): $1,896,559 total reported compensation
  • NANCY C CYCHOL (PRESIDENT/CHIEF HOSPITAL SERVICES): $1,685,191 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The child study center (csc) provides children with complex developmental and behavioral disabilities the highest quality diagnosis, treatment and education to help them achieve their full potential.

What it reported doing in 2024

Jane justin school child study center provides structured special educational services, comprehensive evaluation and diagnosis for children with developmental and/or learning disabilities. These services are designed to maximize potential for optimum academic and social development. A total of 112 unduplicated children received educational services in fy25. Csc continues to grow services in the upper school program of jane justin school with the aim of preparing these students to successfully transition to adulthood with necessary skills to live independently and secure meaningful employment. The school has hired additional staff to serve more students and began the academic calendar year with its largest enrollment in its history. We are now partnering with other cook children's departments to provide job training and employment opportunities in those departments. In addition, jane justin school opened a new middle school classroom to serve additional students in our upper school program. For this calendar year this new classroom increases our total enrollment size to 98 students with additional growth planned in the future.

Operating model

Revenue model
Other-operating. 63% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 95% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 76
  • Accountability: 100
  • Sustainability: 17
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 71.8%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -42.3%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 1.07; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 29.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -12% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 71.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $7M in reported program spending
  • Leadership: top reported pay $3.6M · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 23 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.